|
Sl. No.
|
Service
|
Provider of service
|
Percentage of service tax payable by service provider
|
Recipient of Service
|
Percentage of service tax payable by any person other than the service provider
|
|
1.
|
Taxable services provided or agreed to be provided by any person who is located in a non-taxable territory and received by any person located in the taxable territory other than non-assessee online recipient (OIDAR)
|
Any person who is located in a non-taxable territory
|
Nil
|
Any person located in the taxable territory other than non-assessee online recipient (Business Recipient)
|
100%
|
|
2.
|
Services provided or agreed to be provided by a goods transport agency (GTA) in respect of transportation of goods by road
|
Goods Transport Agency (GTA)
|
Nil
|
(a) any factory registered under or governed by the Factories Act, 1948;
(b) any society registered under the Societies Registration Act, 1860 or under any other law for the time being in force in any part of India;
(c) any co-operative society established by or under any law;
(d) any person registered under CGST/SGST/UTGST Act;
(e) any body corporate established, by or under any law; or
(f) any partnership firm whether registered or not under any law including association of persons.
(g) Casual taxable person
|
100%
|
|
3.
|
Services provided or agreed to be provided by an individual advocate or firm of advocates by way of legal services, directly or indirectly
|
An individual advocate or firm of advocates
|
Nil
|
Any business entity.
|
100%
|
|
4.
|
Services provided or agreed to be provided by an arbitral tribunal
|
An arbitral tribunal
|
Nil
|
Any business entity.
|
100%
|
|
5.
|
Sponsorship services
|
Any person
|
Nil
|
Anybody corporate or partnership firm.
|
100%
|
|
6.
|
Services provided or agreed to be provided by Government or local authority excluding,-
(1) renting of immovable property, and
(2) services specified below-
(i) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than Government;
(ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
(iii) transport of goods or passengers.
|
Government or local authority
|
Nil
|
Any business entity.
|
100%
|
|
8.
|
Services provided or agreed to be provided by a director of a company or a body corporate to the said company or the body corporate;
|
A director of a company or a body corporate
|
Nil
|
A company or a body corporate.
|
100%
|
|
9.
|
Services provided or agreed to be provided by an insurance agent to any person carrying on insurance business
|
An insurance agent
|
Nil
|
Any person carrying on insurance business.
|
100%
|
|
10.
|
Services provided or agreed to be provided by a recovery agent to a banking company or a financial institution or a non-banking financial company
|
A recovery agent
|
Nil
|
A banking company or a financial institution or a non-banking financial company.
|
100%
|
|
11.
|
Services by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India
|
A person located in non-taxable territory to a person located in non-taxable territory
|
Nil
|
Importer as defined under clause (26) of section 2 of the Customs Act, 1962.
|
100%
|
|
12.
|
Transfer or permitting the use or enjoyment of a copyright covered under clause (a) of sub-section (1) of section 13 of the Copyright Act, 1957 relating to original literary, dramatic, musical or artistic works
|
Author or music composer, photographer, artist, etc
|
NIL
|
Publisher, Music company, Producer
|
100%
|
|
13
|
Radio taxi or Passenger Transport Services provided through electronic commerce operator
|
Taxi driver or Rent a cab operator
|
Nil
|
Any person
|
100% by Electronic Commerce Operator
|
